8Notice of amount of HELP tuition protection levy

8 Notice of amount of HELP tuition protection levy

(1) For the purposes of paragraphs 19-66A(3)(a) and (b) of the Act, the Higher Education Tuition Protection Director must give a written notice to each higher education provider who is liable to pay the HELP tuition protection levy, which specifies: (a) the year to which the levy relates; (b) the amount of each component of the provider’s levy; (c) the total amount of the provider’s levy; (d) an explanation of how each component of the provider’s levy was calculated; (e) the day by which the levy is due and payable by the provider, which must be at least 30 days after the day the notice is given; and (f) the method or methods by which the provider must pay the levy. (2) A failure to give a higher education provider the notice under subsection (1) does not affect the liability of the provider to pay the HELP tuition protection levy.

Note 1: HELP tuition protection levy is imposed, for a year, on a higher education provider to whom Part 5-1A of the Act applies but does not include a provider covered by subsection 5(1A) of the Higher Education Support (HELP Tuition Protection Levy) Act 2020.

Note 2: Paragraph 19-66A(2)(a) of the Act requires a higher education provider to pay the HELP tuition protection levy when it is due and payable.

(3) A notice under subsection (1) does not need to be given if the liability to pay the HELP tuition protection levy is waived under section 10.